No problem, let's work through this together. We're starting with 71304 and are subtracting 49727 from it.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 4 in column 1 and get -3.
We add -3 to 10 and get 7 as the first digit of the result.

Step 2: We'll start by subtracting the digit 2 and the borrow 1 from 0 in column 2 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 3: We'll start by subtracting the digit 7 and the borrow 1 from 3 in column 3 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 4: We'll start by subtracting the digit 9 and the borrow 1 from 1 in column 4 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

Step 5: We'll start by subtracting the digit 4 and the borrow 1 from 7 in column 5 and get 2.
2 is the next digit of our result.

So, 71304 - 49727 = 21577.